Germany vs Malta
Corporate Tax Comparison
Time of Update: Germany: 4/02/2026 / Malta: 4/04/2026
Compare Germany and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Germany vs Malta Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Germany
Malta
General CIT Rate:
Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.
General CIT Rate:
35
CIT Return Due Date:
July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
CIT Return Due Date:
After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.
CIT Payment Due Date:
As stated in the assessment notice.
CIT Payment Due Date:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Estimated Payment Due Date:
Quarterly installment payments are due on the 10th day of March, June, September, and December.
CIT Estimated Payment Due Date:
In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.
Withholding Tax (WHT)
Germany
Malta
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Germany
Malta
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate tax rate.
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Effective Tax Rate (ETR)
Germany
Malta
Composite Effective Average Tax Rate:
26.59
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
11.00
Composite Effective Marginal Tax Rate:
-9.75%
